2013 (11) TMI 1203

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....ran These stay petitions are filed for the waiver of pre-deposit of the amount of duty liability confirmed as ineligible cenvat credit, interest thereof and penalty on the main appellant as well as on the director of the main appellant. 2. After hearing both sides for some time on the stay petition, I find that the first appellate authority has dismissed the appeal only for non compliance of....

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....w and cannot be held against the appellant as they have always been stating that they have received the inputs and utilised the same for manufacturing of final products. It is also his submission that the director as well as the other employees of the main appellant have given exculpatory statements. He would submit that, in an identical issue, this Bench has been taking a view that an amount of 2....